THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração de Roraima - RARR |
Texto Completo: | https://revista.ufrr.br/adminrr/article/view/2485 |
Resumo: | The present study aimed at identifying if there was earnings management in Petrobras accounts in the year 2013, in face of the negative economic-financial performance in 2012. In order to do so, Bardin (2011) content analysis has been undertaken in the main means of communication of countries which presented any relation of investment or production with Petrobras, towards information that the company generated in their financial reports. 258 newspapers and magazines from the five continents have been analyzed, in a period of 2012 to 2014. This period was determined by the fact that in the year 2012 the company obtained loss in the second semester, with that, in the following year, earnings were declared, due to a change in debt's accounting method, with the use of hedge accounting. This change in the criterion of debt's accounting was an option adopted by the company in order to revert the loss generated in 2012, loss which was a reflection of the devaluation of Real currency relative to Dollar. According to this information generated by the content analysis, it was possible to visualize the motive and cause which made the company adopt this method. For studiers and researchers of this theme, the motives and the cause that made the company choose this alteration in the debt's accounting resides in intentionally demonstrating a better financial performance, even though it is announced in law, it can be considered earnings management. |
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THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream mediaEXISTEM PRÁTICAS DE CONTABILIDADE CRIATIVA NA PETROBRAS? Uma análise de conteúdo nos principais meios de comunicaçãoEarnings management. Change in accounting criterion. Hedge accounting.The present study aimed at identifying if there was earnings management in Petrobras accounts in the year 2013, in face of the negative economic-financial performance in 2012. In order to do so, Bardin (2011) content analysis has been undertaken in the main means of communication of countries which presented any relation of investment or production with Petrobras, towards information that the company generated in their financial reports. 258 newspapers and magazines from the five continents have been analyzed, in a period of 2012 to 2014. This period was determined by the fact that in the year 2012 the company obtained loss in the second semester, with that, in the following year, earnings were declared, due to a change in debt's accounting method, with the use of hedge accounting. This change in the criterion of debt's accounting was an option adopted by the company in order to revert the loss generated in 2012, loss which was a reflection of the devaluation of Real currency relative to Dollar. According to this information generated by the content analysis, it was possible to visualize the motive and cause which made the company adopt this method. For studiers and researchers of this theme, the motives and the cause that made the company choose this alteration in the debt's accounting resides in intentionally demonstrating a better financial performance, even though it is announced in law, it can be considered earnings management.RESUMO O presente estudo teve como objetivo identificar se houve Contabilidade Criativa nas contas da Petrobras no ano de 2013, frente ao resultado econômico financeiro negativo de 2012. Para isso, foi feito uma análise de conteúdo de Bardin (2011) nos principais meios de comunicação dos países que apresentam qualquer relação de investimento ou produção com a Petrobras, em confronto com as informações que a empresa gerou em seus relatórios financeiros. Foram analisados 258 jornais e revistas dos cinco continentes, em um período de 2012 à 2014. Esse período foi determinado pelo fato de que no ano de 2012 a empresa obteve um prejuízo no segundo trimestre, com isso no ano subsequente, ela declarou um lucro, ocasionado pela mudança do método de contabilização da dívida, com a utilização da Contabilidade de Hedge. Essa mudança no critério de contabilização da dívida foi uma opção adotada pela empresa para reverter o prejuízo ocasionado em 2012, prejuízo esse refletido pela desvalorização do real frente ao dólar.De acordo com essa informação gerada pela análise de conteúdo foi possível visualizar o motivo e a causa que levou a empresa a adotar esse método. Para os estudiosos e pesquisadores desse tema de pesquisa, os motivos e a causa que levaram a empresa a optar por essa mudança na contabilização da dívida foi o de demonstrar um melhor resultado financeiro de forma intencional, mesmo estando previsto em lei, pode ser considerado como Contabilidade Criativa.Universidade Federal de Roraima2015-07-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAdFapplication/pdfhttps://revista.ufrr.br/adminrr/article/view/248510.18227/2237-8057rarr.v1i1.2485Journal of Management of Roraima-RARR; Vol. 5 No. 1 (2015); 62-89Revista Administración de Roraima (RARR); Vol. 5 Núm. 1 (2015); 62-89Revista de Administração de Roraima - RARR; v. 5 n. 1 (2015); 62-892237-8057reponame:Revista de Administração de Roraima - RARRinstname:Universidade Federal de Roraima (UFRR)instacron:UFRRporhttps://revista.ufrr.br/adminrr/article/view/2485/1611Copyright (c) 2015 Revista de Administração de Roraima - RARRinfo:eu-repo/semantics/openAccessPEREIRA BORGES, MANUELLA DE PIEMONTEMARTINS, VIDIGAL FERNANDES2015-08-20T14:03:51Zoai:oai.revista.ufrr.br:article/2485Revistahttps://revista.ufrr.br/index.php/adminrr/PUBhttps://revista.ufrr.br/adminrr/oairarr.ufrr@gmail.com||emersonclaytonarantes@gmail.com2237-80572237-8057opendoar:2015-08-20T14:03:51Revista de Administração de Roraima - RARR - Universidade Federal de Roraima (UFRR)false |
dc.title.none.fl_str_mv |
THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media EXISTEM PRÁTICAS DE CONTABILIDADE CRIATIVA NA PETROBRAS? Uma análise de conteúdo nos principais meios de comunicação |
title |
THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media |
spellingShingle |
THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media PEREIRA BORGES, MANUELLA DE PIEMONTE Earnings management. Change in accounting criterion. Hedge accounting. |
title_short |
THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media |
title_full |
THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media |
title_fullStr |
THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media |
title_full_unstemmed |
THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media |
title_sort |
THERE ARE CREATIVE ACCOUNTING PRACTICES IN PETROBRAS? A content analysis in the mainstream media |
author |
PEREIRA BORGES, MANUELLA DE PIEMONTE |
author_facet |
PEREIRA BORGES, MANUELLA DE PIEMONTE MARTINS, VIDIGAL FERNANDES |
author_role |
author |
author2 |
MARTINS, VIDIGAL FERNANDES |
author2_role |
author |
dc.contributor.author.fl_str_mv |
PEREIRA BORGES, MANUELLA DE PIEMONTE MARTINS, VIDIGAL FERNANDES |
dc.subject.por.fl_str_mv |
Earnings management. Change in accounting criterion. Hedge accounting. |
topic |
Earnings management. Change in accounting criterion. Hedge accounting. |
description |
The present study aimed at identifying if there was earnings management in Petrobras accounts in the year 2013, in face of the negative economic-financial performance in 2012. In order to do so, Bardin (2011) content analysis has been undertaken in the main means of communication of countries which presented any relation of investment or production with Petrobras, towards information that the company generated in their financial reports. 258 newspapers and magazines from the five continents have been analyzed, in a period of 2012 to 2014. This period was determined by the fact that in the year 2012 the company obtained loss in the second semester, with that, in the following year, earnings were declared, due to a change in debt's accounting method, with the use of hedge accounting. This change in the criterion of debt's accounting was an option adopted by the company in order to revert the loss generated in 2012, loss which was a reflection of the devaluation of Real currency relative to Dollar. According to this information generated by the content analysis, it was possible to visualize the motive and cause which made the company adopt this method. For studiers and researchers of this theme, the motives and the cause that made the company choose this alteration in the debt's accounting resides in intentionally demonstrating a better financial performance, even though it is announced in law, it can be considered earnings management. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-07-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion AdF |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.ufrr.br/adminrr/article/view/2485 10.18227/2237-8057rarr.v1i1.2485 |
url |
https://revista.ufrr.br/adminrr/article/view/2485 |
identifier_str_mv |
10.18227/2237-8057rarr.v1i1.2485 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revista.ufrr.br/adminrr/article/view/2485/1611 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Revista de Administração de Roraima - RARR info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Revista de Administração de Roraima - RARR |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Roraima |
publisher.none.fl_str_mv |
Universidade Federal de Roraima |
dc.source.none.fl_str_mv |
Journal of Management of Roraima-RARR; Vol. 5 No. 1 (2015); 62-89 Revista Administración de Roraima (RARR); Vol. 5 Núm. 1 (2015); 62-89 Revista de Administração de Roraima - RARR; v. 5 n. 1 (2015); 62-89 2237-8057 reponame:Revista de Administração de Roraima - RARR instname:Universidade Federal de Roraima (UFRR) instacron:UFRR |
instname_str |
Universidade Federal de Roraima (UFRR) |
instacron_str |
UFRR |
institution |
UFRR |
reponame_str |
Revista de Administração de Roraima - RARR |
collection |
Revista de Administração de Roraima - RARR |
repository.name.fl_str_mv |
Revista de Administração de Roraima - RARR - Universidade Federal de Roraima (UFRR) |
repository.mail.fl_str_mv |
rarr.ufrr@gmail.com||emersonclaytonarantes@gmail.com |
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1809277523623673856 |